Processo de implantação do eSocial e EFD-Reinf no setor público: o caso da Fundação Espaço Cultural da Paraíba

Abstract

The main objective of the study was to analyze how the process of implementing the Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial)

and the Digital Tax Bookkeeping of Withholdings and Other Tax Information (EFD- Reinf) took place in the public sector, whose object of the study was the Fundação

Espaço Cultural da Paraíba (FUNESC). In terms of its approach, the research methodology was characterized as qualitative, in terms of its objectives, descriptive, and in terms of the procedures used, a case study and a survey. Data was collected through semi-structured interviews and closed questionnaires applied to those responsible for sending FUNESC information. The results showed that the systems were implemented gradually, while eSocial was implemented with some difficulty, due to the complexity of the system, EFD-Reinf was implemented without difficulty. Users have adapted to the new demands, as well as noticing improvements in issues related to speeding up the provision of information, reducing errors and reducing the redundancy of information provided in different government transmission systems.